Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Transportation and storage must equal the sum of its five parts (row 0450, EBA rule v89444_m)

A warning in the environmental, social and governance risks return (ESG), on template D 01.00, banking book- Indicators of potential climate change transition risk: credit quality of exposures by sector, emissions and residual maturity.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Transportation and storage must equal these five added up:

  • H.49 - land transport and transport via pipelines
  • H.50 - Water transport
  • H.51 - air transport
  • H.52 - Warehousing and support activities for transportation
  • H.53 - Postal and courier activities

EBA checks it for 14 columns, from gross carrying amount (Mln EUR) (0010) to > 20 years (0150). That makes 14 checks. A failure names the one that failed.

How the Line4 Check report words itShow

The first of its checks, word for word as the report shows it when it fails. The others read the same, with their own column, row or sheet.

Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions (Mln EUR): H - Transportation and storage = H.49 - Land transport and transport via pipelines + H.50 - Water transport + H.51 - Air transport + H.52 - Warehousing and support activities for transportation + H.53 - Postal and courier activities

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Add up the parts in your file and compare the result with the total.
  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.
  4. 04EBA allows a small rounding difference, worked out from the decimals each value is reported with.
  5. 05It runs only when your filing indicators mark D 01.00 as reported.
  6. 06This is a warning. It does not stop the filing on its own, but your authority may ask you to explain it.

The cells it reads

Banking book- Indicators of potential climate change transition risk: credit quality of exposures by sector, emissions and residual maturity (D 01.00)

Rows

  • 0450H - Transportation and storage
  • 0460H.49 - Land transport and transport via pipelines
  • 0470H.50 - Water transport
  • 0480H.51 - Air transport
  • 0490H.52 - Warehousing and support activities for transportation
  • 0500H.53 - Postal and courier activities

Columns

  • 0010Gross carrying amount (Mln EUR)
  • 0020Of which exposures towards companies excluded from EU Paris-aligned Benchmarks in accordance with Article 12(1) points (d) to (g) and Artic
  • 0030Of which environmentally sustainable (CCM)
  • 0040Of which stage 2 exposures
  • 0050Of which non-performing exposures
  • 0060Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions (Mln EUR)
  • 0070Of which Stage 2 exposures
  • 0080Of which non-performing exposures
  • 0090GHG financed emissions (scope 1, scope 2 and scope 3 emissions of the counterparty) (in tons of CO2 equivalent)
  • 0100Of which Scope 3 financed emissions
  • 0120<= 5 years
  • 0130> 5 year <= 10 years
  • 0140> 10 year <= 20 years
  • 0150> 20 years

A worked example

The first of its checks, with simple numbers.

Illustrative values
H.49 - land transport and transport via pipelines1,200
H.50 - Water transport800
H.51 - air transport450
H.52 - Warehousing and support activities for transportation300
H.53 - Postal and courier activities150
Together2,900
What the rule then expects

Transportation and storage must then be 2,900.

2,900Passes
3,000Fails

A file that reports 2,900 passes. One that reports 3,000 fails, by 100.

The numbers are illustrative, reported to the unit, so the rounding tolerance does not change the result.

Show the rule as writtenShow

EBA's formula, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.

{D_01.00,r0450,c0060,} = {D_01.00,r0460,c0060,} + {D_01.00,r0470,c0060,} + {D_01.00,r0480,c0060,} + {D_01.00,r0490,c0060,} + {D_01.00,r0500,c0060,}

The next five:

{D_01.00,r0450,c0130,} = {D_01.00,r0460,c0130,} + {D_01.00,r0470,c0130,} + {D_01.00,r0480,c0130,} + {D_01.00,r0490,c0130,} + {D_01.00,r0500,c0130,}{D_01.00,r0450,c0020,} = {D_01.00,r0460,c0020,} + {D_01.00,r0470,c0020,} + {D_01.00,r0480,c0020,} + {D_01.00,r0490,c0020,} + {D_01.00,r0500,c0020,}{D_01.00,r0450,c0010,} = {D_01.00,r0460,c0010,} + {D_01.00,r0470,c0010,} + {D_01.00,r0480,c0010,} + {D_01.00,r0490,c0010,} + {D_01.00,r0500,c0010,}{D_01.00,r0450,c0080,} = {D_01.00,r0460,c0080,} + {D_01.00,r0470,c0080,} + {D_01.00,r0480,c0080,} + {D_01.00,r0490,c0080,} + {D_01.00,r0500,c0080,}{D_01.00,r0450,c0030,} = {D_01.00,r0460,c0030,} + {D_01.00,r0470,c0030,} + {D_01.00,r0480,c0030,} + {D_01.00,r0490,c0030,} + {D_01.00,r0500,c0030,}

And 8 more, the same formula for the other cells it covers.

Every ESG rule, by template

Checks like this one, run at the point of submission, are the first step to real-time supervision.